The IRS says that once an Employer ID Number (EIN) is given to a business, that EIN is not re-used for any other business. It stays with and continues to belong to the business that applied for it and for which it was used for tax purposes. So you cannot really cancel an EIN. If you decide you don't need the number, you can cancel your account with the IRS.
To close your business account with the IRS
Write to the IRS at:
Internal Revenue Service
Cincinnati Ohio 45999
State the reason you wish to close the account and include the complete legal name of your business, the EIN, and the business address.
If you have a copy of the confirmation letter you received from the IRS when you set up your EIN, include that copy.
File Tax Returns Before Closing Account
You must pay any taxes for which you are liable before you close the account. That includes:
- Income taxes, according to your business type
- Payroll taxes and other employment taxes, including unemployment taxes.